摘要：會計誠信是社會經濟、文化不斷走向文明的內在要求，在現代經濟運轉方面起著重要作用。企業會計誠信不僅影響到與企業有利益關系的投資者、債權人等群體的經濟利益,而且影響到整個國家的經濟秩序和社會秩序。然而近幾十年來，隨著我國經濟逐步轉變與飛速發展，人們的利益關系更加個體化和對立化，各種會計失信現象頻頻發生，企業提供的會計失信現象嚴重。鑒于此，本文選擇中小企業會計誠信的研究作為分析市場、乃至社會生活中會計誠信問題的切入點，以求從整體上提高中小企業會計誠信水平，并渴求以點帶面，用中小企業這個點去觸碰我國社會會計誠信脈搏的跳躍，去助推我國整個社會會計誠信的健康提升。

關鍵詞: 會計誠信；中小企業；對策

Abstract:Accounting integrity is the social economy,cultural civilization to the intrinsic request,plays an important role in the modern economic operation. Accounting integrity of enterprises not only affect to the interests of the investors,creditors and other groups of economic interests,but also affected the country’s economic order and social order.However,inrecent years,along with our country economy gradually change and rapid development,people's interests are more individualized and opposition,a variety of accounting dishonesty phenomenon happens again and again,the enterprise provides the accounting dishonesty phenomenon is serious.According to this,this article choose the studying of private enterprises faith to regard market analysis and even good faith in social life as entry point,in order to increase the overall level of private enterprises whole to quest the experience of one point to lead the wholearea,and to enhance healthy the credibility of our country’s whole society with using the point of private enterprises to touch the jumps of the faith pulse in our society.

Key Words: Accounting integrity；small and medium-sized enterprises；policy

　　　本文首先從誠信的涵義出發，引申出會計誠信的涵義，并闡述了加強會計誠信建設的重要意義。接著，從多方面分別介紹了影響會計誠信的主要因素有哪些，以及對會計誠信產生的原因。隨后，在分析各影響因素間相互關系的基礎上，提出了構建會計誠信體系的基本框架。會計誠信的建設是一個系統的、綜合的工程，需要從各方面來加強和完善。筆者在分析了各因素間的相互影響、相互作用后，認為會計誠信體系的建設應主要從加強會計誠信環境建設、會計誠信監督體系和會計信用等級評價體系建設入手。